Solution Manual For Financial Statement Analysis,
13th Edition
By Charles H. Gibson, Verified Chapter's 1 - 13 | Complete
, Chapterm1m Introductio
nmtomFinancialmReporting
QUESTIONS
1- 1. a.
ThemAICPAmismanmorganizationmofmCPAsmthatmpriormtom1973macceptedmth
emprimarymresponsibilitymformthemdevelopmentmofmgenerallymacceptedmacco
untingmprinciples.mTheirmrolemwasmsubstantiallymreducedminm1973mwhenmth
emFinancialmAccountingmStandardsmBoardmwasmestablished.m Theirmrolemw
asmfurthermreducedmwithmthemestablishmentmofmthemPublicmCompanymAcco
untingmOversightmBoardmwasmestablishedminm2002.
b. ThemFinancialmAccountingmStandardsmBoardmreplacedmthemAccountin
gmPrinciplesmBoardmasmthemprimarymrule-
makingmbodymformaccountingmstandards.mItmismanmindependentmorgani
zationmandmincludesmmembersmothermthanmpublicmaccountants.
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